https://www.taxtmi.com/caselaws?id=129019 An appeal under the General Sales Tax Act, 1125, is treated as properly preferred only when the appeal memorandum is accompanied by proof of payment of the admitted tax. The Court read Section 14 and Rule 29 as separating presentation of the appeal from its admission, so missing proof at filing does not automatically require rejection if the proof is later furnished. Where the proof is produced after the prescribed period, the matter must be examined as one of delay under the first proviso to Section 14(1), and the authority must consider whether sufficient cause exists to excuse the delay. The rejection based solely on late production of proof was set aside. en-us Thu, 30 Jul 1964 00:00:00 +0530 Tue, 16 Apr 2013 14:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129019 An appeal under the General Sales Tax Act, 1125, is treated as properly preferred only when the appeal memorandum is accompanied by proof of payment of the admitted tax. The Court read Section 14 and Rule 29 as separating presentation of the appeal from its admission, so missing proof at filing does not automatically require rejection if the proof is later furnished. Where the proof is produced after the prescribed period, the matter must be examined as one of delay under the first proviso to Section 14(1), and the authority must consider whether sufficient cause exists to excuse the delay. The rejection based solely on late production of proof was set aside. Case-Laws VAT and Sales Tax Thu, 30 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129019